Can send SA109 paper together with online submission for self assessment Foreign income?

Hi HMRC, As I need to claim my foreign income as well as split year treatment in 2022/2023 tax year, and I learnt that SA109 is NOT supported for online submission in HRMC website, so can still submit the self assessment online for my Foreign income and UK interest, AND also send the paper form SA109 for split year before the original online deadline 31Dec2024? Given that it will cost for the 3rd party software tool, so I think that it is more fair to share the same deadline 31Dec2024 as a whole submission of self assessment return regardless that SA109 cannot be sent online in HMRC. Please advise if my above understanding is correct or not. Thank you.

Hi,

The whole return must be submitted together. If you want to submit it online you will need to buy third party software. The deadline for paper returns for 2022/23 is 31 October 2023 and not 31 January 2024. This has been set by legislation.

Thank you.

Hello ! Is this still the guidance for submitting SA109 for tac year 2023-24 ? I called up today morning and they said that I can do online submission of SA100 and the paper form for SA109 can be sent separately ? Can this be double checked please ? Thanks !

Hi,
The correct process for submitting a self assessment tax return each year, is that the entire tax return should be submitted in the same format at the same time.  Either all on paper or all online.  
To do so online requires that you buy a commercial tax return and use your government gateway user ID and password to submit the form. You cannot submit online without a government gateway user ID and password:
Self Assessment tax returns
Thank you.